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BUILDING AN EFFECTIVE SALES FORCE
Get PDFBuilding an effective sales force starts with selecting good salespeople, but good salespeople are very difficult to find. The reason for this is that most sales jobs are very demanding and require a great deal from the salesperson. There are many different types of sales jobs. Before it can hire salespeople, each company must do a careful job analysis to see what particular types of selling and other skills are necessary for each sales job. One task of the market planner is to establish clear objectives each year for the entire sales force, for each region, each sales office, and each salesperson. Sales jobs are different from in-house jobs in some significant ways. Nevertheless, each company must continually work on building and maintaining an effective sales force using the following steps: recruitment, selection, training, compensation and evaluation of each salesperson
LONELINESS, SOCIAL INTERACTIONS AND SENSE OF HUMOR. A QUANTITATIVE STUDY COMPARING ROMANIAN STUDENTS AND OLDER ADULTS
Get PDFThe current study explores social and emotional loneliness, social interactions and humor in a sample of Romanian students, departing from the Schiau 2016 study that found the production and social use of humor to be correlated to a reduced social loneliness in a sample of Romanian older adults. Studies indicate that loneliness can be experienced at any age, and that humor can act as a coping mechanism with life’s difficulties, triggering positive emotions. The current study replicates findings in the literature, indicating that younger adults experience less loneliness than older adults, and use more humor than older adults. Young women in the sample had a significantly more positive attitude towards humor than the men. This study has useful implications for a number of fields, including the economic and marketing sectors. The current student population represents a growing market, and studies indicate that the use of humor by service providers may intervene with any negative feelings that could cause clients to withdraw their engagement and cooperation in the service endeavor (Locke, 1996). Therefore, we argue that, for the retail and service sector, it is important to understand the different approach towards humor by the different age and gender groups discussed in this study
THE EUROPEAN COMPANY (SOCIETAS EUROPAEA) ON RIND SIGHT
Get PDFThe article deals with the rind aspects of European Company (also known by its Latin name Societas Europaea or SE), a “type of public limited-liability company regulated under European Union law”. Although this form of company was proposed more than 40 years ago, it was only in 2001 when the Council issued Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company defining the European company (SE) as “a legal structure that permits a company to operate in different European Union (EU) countries under a single statute”, as determined by the law of the Union and common to all EU countries. Being a new legal form, the SE coexists with the corporate forms that already were in each Member Statebeing governed by both European Regulation and national law. As it follows we address the rules, classification, conditions for settling an SE, organization structures, tax harmonization, employee involvement in the SE, advantages and disadvantages of SEs, as well as the opportunity of SPEs
SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD
Get PDFIn the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) Empirical level - by analyzing fraud mechanisms and dynamics of this phenomenon, properly established methodologies. To achieve the objective, we have appealed to the qualitative and quantitative analysis. Whatever the context that generates tax fraud mechanisms, the ultimate goal of fraudsters is the same: total or partial avoidance of taxation, respectively obtaining public funds unduly. The increasing complexity of business (regarded as a tax base) and failure to adapt prompt of legal regulations to new contexts have allowed diversification and “improving” the mechanisms of fraud, creating additional risks for accuracy estimates of tax fraud
THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS
Get PDFThe financial accounting aspects concerning the reorganisation of companies by merger operations are of special interest, both for the specialists in the theory field and for those in the accounting practice taking into account the permanent changes and adaptions of the Romanian regulations to the European and international accounting framework. This article aims to approach the aspects concerning the accounting treatment of the value differences created as a result of the evaluation of the companies involved in merger operations
LABOUR FORCE SPECIALIZATION IN ROMANIA - REGIONAL DISPARITIES
Get PDFThe specialization of the labour force on regional level was determined by using the Onicescu information energy - corrected formula. Assessing disparities in the regional specialization of the labour force was performed on NACE sections, and the results confirm that there are disparities between regions regarding the specialization of the labour force
ACCOUNTING METHODS OF THE OPERATIONS PERFORMED FOR THE REORGANISATION OF COMPANIES
Get PDFThe process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of financial-accounting operations. In this article, we aim to present the particularities of the specific accounting methods of the operations performed for the reorganisation of companies
PREFERENCES OF YOUTH IN RELATION TO THE ORIGIN OF BRANDS - ROMANIAN AND FOREIGN - AND ITS MAIN MOTIVATION
Get PDFThis paper is based on some results of a direct research conducted among youth 18-30, students of the Faculty of Economic Sciences of the Vasile Alecsandri University of Bacau. The research was conducted in the month of April 2016 on a sample of 100 students selected by group sampling scheme and has an exploratory character offering a guideline on youth preference for Romanian or foreign brands for product categories: food products, alcohol beverages, personal hygiene products, cosmetics, cleaning products, clothing, footwear, consumer electronics and cars. They are also shown and the main reasons underlying preferences in terms of brand origin. The results of study highlights that the youth prefer in a greater extent Romanian food products compared to foreign ones, but, for products encompassing high technology (cars, appliances and electronics) and for fashion products (clothing and footwear) over 50% of respondents prefer foreign brands
LINKING EXPERIENTIAL VALUE TO LOYALTY IN SMARTPHONE INDUSTRY
Get PDFThe smartphone industry has grown tremendously in the past years across the world, especially in Asia. The competition between smartphone brand players has been intense and involving sophisticated marketing techniques. Despite of the widespread practice of experiential marketing to market smartphones, little research has been undertaken to investigate whether this practice generate experiential value in the perception of smartphone customers. If the value is evident, the question remains whether it leads to satisfaction and loyalty of smartphone brand. This study tries to investigate whether the practice of experiential marketing drives experiential value, and whether experiential value has a direct effect to loyalty or indirectly through satisfaction. The methodology involved a survey investigating 255 responses from smartphone device user in Indonesian market. The result provides useful findings for marketers as well as supporting the direct and indirect relationship between experiential value and loyalty. The suggestion highlight feel experience as one of the driver factors of experience. Limitation and future research suggestions are explained
THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD
Get PDFDepending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article presents the characteristics of using the global evaluation method for the accounting reflection of merger operations